Audit Audit of the Southeastern Regional Transit Authority

This audit of the Southeastern Regional Transit Authority examines the maintenance of its fleet vehicles, the use of non-revenue-producing vehicles, and reporting of financial information. The audit examined the period of July 1, 2015 through June 30, 2017.

Executive Summary

In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor has conducted a performance audit of
the Southeastern Regional Transit Authority (SRTA) for the period July 1, 2015 through June 30, 2017. In this performance audit, we assessed certain aspects of SRTA’s preventive maintenance activities related to its fleet of vehicles, including equipment and vehicles for transporting passengers with disabilities under the requirements of the Americans with Disabilities Act of 1990. We also examined SRTA’s use of its non-revenue-producing vehicles, as well as its compliance with the General Laws regarding providing its financial records to the Secretary of Administration and Finance for public disclosure.

Below is a summary of our findings and recommendations, with links to each page listed.

SRTA should establish policies and procedures, consistent with those established by the Massachusetts Department of Transportation, for its non-revenue-producing vehicles that require a log that documents the following:

a. the name and driver’s license expiration date of the employee who used the vehicle
b. the date and time the vehicle was picked upc. the date and time the vehicle was returned
d. the vehicle’s license plate number
e. the intended destination and purpose
f. the beginning odometer reading
g. the condition of the vehicle before and after use
h. any damage
i. ​​​​​​​any maintenance issues identified during use

SRTA should ensure that these policies and procedures include monitoring controls to ensure that they are adhered to.